| Schedule of Advance to Game Developers, Net |
Advance to game developers, net consist of the following: | | | As of July 31, | | | | | 2026 | | | 2025 | | | Advance to game developers | | $ | 19,953,426 | | | $ | 22,677,194 | | | Less: allowance | | | (2,020,640 | ) | | | (8,115,468 | ) | | Advance to game developers, net | | $ | 17,932,786 | | | $ | 14,561,726 | |
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| Schedule of Movements in Advance to Game Developers |
Movements in Advance to game developers for the years ended July 31, 2026, 2025 and 2024 are as follows: | | | For the years ended July 31, | | | | | 2026 | | | 2025 | | | 2024 | | | Beginning balance | | $ | 22,677,194 | | | $ | 22,134,756 | | | $ | 17,206,593 | | | Additional advances | | | 9,230,299 | | | | 7,379,759 | | | | 7,037,522 | | | Amortization | | | (3,222,344 | ) | | | (3,433,290 | ) | | | (2,477,840 | ) | | Write-off | | | (8,656,729 | ) | | | (3,375,786 | ) | | | — | | | Foreign currency translation adjustments | | | (74,994 | ) | | | (28,245 | ) | | | 368,481 | | | Ending balance | | $ | 19,953,426 | | | $ | 22,677,194 | | | $ | 22,134,756 | | | Less: allowance for credit loss | | | (2,020,640 | ) | | | (8,115,468 | ) | | | (7,967,665 | ) | | Advance to game developers, net | | $ | 17,932,786 | | | $ | 14,561,726 | | | $ | 14,167,091 | |
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| Schedule of Provision for Valuation Allowance Movement |
Provision for valuation allowance movement is as follows: | Beginning balance | | | (8,115,468 | ) | | | (7,967,665 | ) | | | (7,411,099 | ) | | Additions | | | (2,637,101 | ) | | | (3,157,669 | ) | | | (523,723 | ) | | Reversals | | | 1,340 | | | | 10,258 | | | | 122,272 | | | Write-off | | | 8,656,729 | | | | 3,375,786 | | | | — | | | Foreign currency translation adjustments | | | 73,860 | | | | (376,178 | ) | | | (155,115 | ) | | Ending balance | | $ | (2,020,640 | ) | | $ | (8,115,468 | ) | | $ | (7,967,665 | ) |
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